l9n/ Mississippi

2021 Regular Session

House Bill 1356

Income tax; revise deduction for depreciation regarding certain aircraft and equipment.

Became law as Chapter 420, Laws of 2021, signed April 6, 2021, 57 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-17, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FOR THE STATE INCOME TAX DEDUCTION AUTHORIZED FOR DEPRECIATION, IN THE CASE OF NEW OR USED AIRCRAFT, EQUIPMENT, ENGINES, OR OTHER PARTS AND TOOLS USED FOR AVIATION, THE ALLOWANCE FOR BONUS DEPRECIATION CONFORMS WITH THE FEDERAL BONUS DEPRECIATION RATES AND REASONABLE ALLOWANCE FOR DEPRECIATION IS NO LESS THAN ONE HUNDRED PERCENT; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

2 co-sponsors

Clay Deweese, Jody Steverson

Its course

February 8 to April 6, 2021, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action21 actions on 16 days

In the House of RepresentativesFeb 8 to Feb 2416 days

Ways and MeansFeb 8 to Feb 1911 days

In the SenateFeb 24 to Mar 1620 days

FinanceMar 9 to Mar 156 days

Back in the House of RepresentativesMar 16 to Mar 3014 days

With the GovernorMar 30 to Apr 67 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Feb 24

  • Senate committee amendmentAdopted

    Adopted Mar 16

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Feb 8 – Feb 24

  1. Feb 8Referred to the House committee on Ways and Means
  2. Feb 19Reported from committee in the House: title sufficient, do pass as amended
  3. Feb 22Read the third time in the House
  4. Feb 24Amended in the House
  5. Passed the House as amended

In the Senate Feb 25 – Mar 16

  1. Feb 25Sent to the Senate
  2. Mar 9Referred to the Senate committee on Finance
  3. Mar 15Reported from committee in the Senate: title sufficient, do pass as amended
  4. Mar 16Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 17 – Mar 30

  1. Mar 17Returned to the House to concur in the Senate's amendments
  2. Mar 19Declined in the House to concur, and invited a conference
  3. Mar 23Conferees named in the House: Lamar, Steverson and Massengill
  4. Mar 24Conferees named in the Senate: Harkins, Kirby and Boyd
  5. Mar 27Conference report filed in the House
  6. Conference report filed in the Senate
  7. Mar 28Conference report adopted in the House
  8. Conference report adopted in the Senate
  9. Mar 30Enrolled bill signed in the House

To the Governor Mar 30 – Apr 6

  1. Mar 30Enrolled bill signed in the Senate
  2. Apr 6Approved by the Governor
All 21 actions, as published
  1. Feb 8Referred To Ways and MeansHouse of Representatives
  2. Feb 19Title Suff Do Pass As AmendedHouse of Representatives
  3. Feb 22Read the Third TimeHouse of Representatives
  4. Feb 24AmendedHouse of Representatives
  5. Feb 24Passed As AmendedHouse of Representatives
  6. Feb 25Transmitted To SenateHouse of Representatives
  7. Mar 9Referred To FinanceSenate
  8. Mar 15Title Suff Do Pass As AmendedSenate
  9. Mar 16AmendedSenate
  10. Mar 16Passed As AmendedSenate
  11. Mar 17Returned For ConcurrenceSenate
  12. Mar 19Decline to Concur/Invite ConfHouse of Representatives
  13. Mar 23Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  14. Mar 24Conferees Named Harkins,Kirby,BoydSenate
  15. Mar 27Conference Report FiledHouse of Representatives
  16. Mar 27Conference Report FiledSenate
  17. Mar 28Conference Report AdoptedHouse of Representatives
  18. Mar 28Conference Report AdoptedSenate
  19. Mar 30Enrolled Bill SignedHouse of Representatives
  20. Mar 30Enrolled Bill SignedSenate
  21. Apr 6Approved by GovernorGovernor